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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Malawi: double taxation agreement, Article 1: Taxes covered

  1. The taxes which are the subject of the present Agreement are -

 

  1. In the United Kingdom of Great Britain and Northern Ireland:

the income tax (including surtax), the profits tax and the excess profits levy (hereinafter referred to as `United Kingdom tax`).

  1. In the Republic of Malawi:

the income tax, supertax and undistributed profits tax (hereinafter referred to as `Malawi tax`).

  1. The present Agreement shall also apply to any other taxes of a substantially similar character imposed by either Contracting Government subsequently to the date of signature of the present Agreement.